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All Journal Management Studies and Entrepreneurship Journal (MSEJ) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Lestari, Fransiska Wahyu
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Decision Sciences, Operations Research & Management

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Implikasi Biaya Kualitas Terhadap Produk Rusak Pada Produk Cake Home Industri Nasyaroeka, Jhon; Yuniastuti, Rina Milyati; Lestari, Fransiska Wahyu
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768//gema.v15n2.202303

Abstract

Quality cost is the costs to prevent defective products that do not comply with the company's standard criteria. This research was conducted because there were products that did not comply with the company standard, especially products in the home industry. For this reason, the research aims to analyze the implications of quality costs on defective products by looking at two quality costs, that is prevention costs and assessment costs. Products said as defective products in this research are damage or failed products. The object of this research was carried out in the home food industry business of making onion cakes. The method in this research is descriptive quantitative analysis. The statistical tests were multiple linear regression, simultaneous test and t test. The result of the F test shows that prevention costs and assessment costs affect the defective products simultaneously. The t test result shows that prevention cost has an effect towards defective products and also assessment costs have an effect towards defective products. This research has implications for home industry products to reduce the quality costs so that no more defective products produced.
Pengaruh Biaya Kualitas Terhadap Minimalisasi Produk Rusak (Studi Kasus Pada Produk Home Industri Makanan) Yuniastuti, Rina Milyati; Nasyaroeka, Jhon; Lestari, Fransiska Wahyu
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v16i1.202405

Abstract

The research aims to analyze the effect of quality costs (prevention costs, assessment costs) on the damaged products. According to this research, a damaged product is a failed product; products that cannot be traded according to business standards. This research was carried out regarding to the issue of damaged products which could cause in losses due to product quality not being guaranteed, increasing of raw materials and increasing of production costs. This research object is a home industry business which making snacks called Risoles. This home industry business is included in the micro, small and medium enterprises. This research sample was taken from 2020-2022. The research method used descriptive quantitative analysis. Statistical tests used multiple regression analysis. Model feasibility test and t test and determination test. The F test shows the prevention costs and assessment costs affect damaged products. The t test/partial test result shows the prevention costs has an effect on damaged products, the assessment costs of also has an effect on damaged products. This research can make a contribution to home industry to more focus in minimizing damaged products so that they do not suffer losses and it is also recommended to make quality cost reports periodically.
The Savings Challenge: A Step-by-Step Guide to Financial Empowerment Junaidi, Ahmad; Lestari, Fransiska Wahyu; Oktoriza, Linda Ayu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5046

Abstract

This research explores the factors contributing to financial empowerment among customers at Bank DKI KCU Balaikota, focusing on the relationships among Savings Habits (SH), Financial Knowledge (FK), Budgeting Skills (BS), and Financial Empowerment (FE). The study employs a quantitative research design with a random sample of 80 customers, using structural equation modeling with Smart PLS to analyze both direct and indirect effects. The direct effects analysis reveals that Budgeting Skills have a significant positive impact on Financial Empowerment, indicating that individuals with stronger budgeting skills tend to feel more in control of their finances. Similarly, Financial Knowledge is also significantly associated with Financial Empowerment, suggesting that an understanding of financial concepts plays a key role in fostering a sense of financial security. However, the direct path from Savings Habits to Financial Empowerment is not significant, indicating that other factors might influence this relationship. The indirect effects analysis finds that Budgeting Skills significantly mediate the relationship between Savings Habits and Financial Empowerment, emphasizing the importance of effective budgeting as a link between consistent saving and financial control. In contrast, the indirect effect from Financial Knowledge through Budgeting Skills to Financial Empowerment is not significant, suggesting the need for additional factors or direct interventions to bridge this gap. Overall, this study underscores the importance of promoting budgeting skills and financial education as key elements in fostering financial empowerment. The findings have implications for financial institutions and educators, pointing toward a more holistic approach to empowering customers, ultimately leading to greater financial stability and independence.
Analisis Prediksi Kebangkrutan dengan Menggunakan Model Altman Z-Score Perusahaan Penyedia Jasa Jalan Tol di Indonesia Baskoro, Sony Indra; Lestari, Fransiska Wahyu
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 2 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v16i2.202404

Abstract

Salah satu metode yang dapat digunakan untuk melakukan analisis prediksi kebangkrutan adalah Altman Z-Score, yang dilengkapi dengan titik Cut Off untuk mengklasifikasikan kondisi kebangkrutan. Penelitian ini menggunakan model Altman Z-Score untuk menganalisis dan memprediksi kebangkrutan pada perusahaan penyedia jasa jalan tol di Indonesia dari tahun 2018 hingga 2022. Penulis melakukan penelitian kuantitatif dengan menggunakan metode analisis deskriptif komparatif. Penulis akan menganalisis laporan keuangan PT Jasa Marga (Persero) Tbk dan PT. Citra Marga Nusaphala Persada Tbk, yang bergerak di bidang penyediaan jasa jalan tol di Indonesia. Hasil penelitian menunjukkan bahwa kondisi keuangan PT. Jasa Marga (Persero), Tbk. berada di zona bahaya dan zona hitam, sedangkan PT. Citra Nusaphala Persada Tbk. berada di zona aman dan zona hitam. Fluktuasi ini menunjukkan bahwa ada risiko keuangan yang harus diwaspadai. Hasil penelitian ini memberikan pengetahuan kepada investor dan manajemen perusahaan tentang kesehatan finansial perusahaan jalan tol. Hasil penelitian ini dapat dilihat oleh manajemen saat mereka membuat keputusan tentang mengantisipasi dan mengelola risiko kebangkrutan. Penelitian lebih lanjut dapat melakukan perbandingan perusahaan penyedia jasa jalan tol di China dan Malaysia. Kedua negara ini menarik untuk dipelajari karena memiliki karakteristik yang sama dengan Indonesia, yaitu berusaha untuk mendorong pertumbuhan ekonomi melalui penyediaan infrastruktur jalan tol yang mendorong perekonomian mereka.
Prediksi Financial Distress pada Industri Farmasi Indonesia: Pendekatan Altman Z-Score Periode Pandemi Susetyo, Maria Christha Dianing Ratri; Lestari, Fransiska Wahyu
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202506

Abstract

The level of company health is very important for companies in running their business, so that the ability to earn profits can continue to be improved in order to avoid potential financial distress, such as a situation where the company's finances are getting worse day by day so that the company is unable to pay its debts to creditors. This case will have an effect on companies, especially pharmaceutical industry companies. The pharmaceutical business is a business with products that people always need. The pharmaceutical industry is the fourth largest contributor to the country's economy, especially Indonesia in the non-oil and gas manufacturing industry. This study aims to determine the financial condition of pharmaceutical subsector manufacturing companies listed on the IDX for the 2020-2023 period. The analytical tool used in this study is the Altman Z-Score method with predetermined financial ratio calculations.The result of this study concludes that from the seven manufacturing companies in the pharmaceutical subsector, the financial condition of each company in 2020-2023 did not experience financial distress or was in a healthy condition. Meanwhile, the company that has the highest average value for the X4 ratio (share market value) is PT. Sido Muncul Herbal & Pharmaceutical Industry, Tbk and the company that has the lowest average ratio value is PT. Phapros, Tbk (PEHA).
Co-Authors Ahmad Junaidi Baskoro, Sony Indra Nasyaroeka, Jhon Oktoriza, Linda Ayu Rina Milyati Yuniastuti Susetyo, Maria Christha Dianing Ratri